Pengaruh Konservatisme Akuntansi Terhadap Kualitas Laba Pada Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2014 - 2018
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Institusion
Universitas Katolik Musi Charitas
Author
Lasaru, Andrew Brandon Glenn
Subject
HB Economic Theory
Datestamp
2021-03-05 06:39:58
Abstract :
This study aims to determine the effect of accounting conservatism on earnings quality on transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this study is a transportation company registered during the study period at IDX. By using purposive sampling technique, obtained as many as 55 research samples with a study period of 5 years 2014-2018. Hypothesis testing uses simple regression analysis method with the help of SPSS version 23. The results of the study indicate that Accounting Conservatism has a positive effect on earnings quality.
This study aims to determine the effect of accounting conservatism on earnings quality on transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this study is a transportation company registered during the study period at IDX. By using purposive sampling technique, obtained as many as 55 research samples with a study period of 5 years 2014-2018. Hypothesis testing uses simple regression analysis method with the help of SPSS version 23. The results of the study indicate that Accounting Conservatism has a positive effect on earnings quality.
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EA-2020-1521077-cover.pdf
EA-2020-1521077-abstract.pdf
EA-2020-1521077-complete.pdf
EA-2020-1521077-summary_id.pdf
EA-2020-1521077-tableofcontent.pdf
EA-2020-1521077-chapter1.pdf
EA-2020-1521077-chapter2.pdf
EA-2020-1521077-chapter3.pdf
EA-2020-1521077-chapter4.pdf
EA-2020-1521077-conclusion.pdf
EA-2020-1521077-reference.pdf
EA-2020-1521077-attachment.pdf
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